讲义_会计_英语特训基础_陈　辉_专题十六　合并财务报表_create.pdf

2022 年注册会计师会计英语 专题十六 合并财务报表2022 年注册会计师会计英语 专题十六 合并财务报表 第 1 页 目 录 01 考情分析 02 词汇归纳总结 03 重点、难点讲解 04 同步系统训练 考情分析考情分析 本部分属于非常重要的内容，在专业阶段的主观题中经常涉及。本部分内容较多但涉及的各个事项均具有一定规律，在做调整抵销分录时要注重总结归纳，平时做题中要养成按照总结好的思路去做题的习惯，这样在考试中遇到类似问题就可以迎刃而解。在复习时要重点关注合并范围的确定、内部存货交易的抵销、购买子公司少数股权和不丧失控制权处置子公司部分股权、丧失控制权处置子公司投资等。词汇归纳总结词汇归纳总结 合并范围 Consolidation scope 母公司 Parent company 子公司 Subsidiary company 会计账簿 Accounting book 合并财务报表 Consolidated financial statement 合并资产负债表 Consolidated balance sheet 合并利润表 Consolidated income statement 合并现金流量表 Consolidated cash flow statement 合并股东权益变动表 Consolidated statement of changes in equity 内部销售 Internal sales 少数股东权益 Minority interests 利润分配 Profit appropriation/distribution 股本 Share capital 年初余额 Balance at the beginning of year 年末余额 Balance at the end of year 财务报告 Financial reporting 任意盈余公积 Discretionary surplus reserve 法定盈余公积 Statutory surplus reserve 其他资本公积 Other capital reserve 购买子公司少数股权 Acquisition of non-controlling interest in a subsidiary company 不丧失控制权情况下处置部分对子公司投资 Disposal of partial interest in a subsidiary company without losing control 丧失控制权情况下处置子 Disposal of partial interest in a subsidiary company with 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题十六 合并财务报表2022 年注册会计师会计英语 专题十六 合并财务报表 第 2 页 公司的投资 losing control 重点、难点讲解重点、难点讲解 考点一：合并范围的确定 考点一：合并范围的确定 Determination of consolidation scope 纳入合并范围以“控制控制”为基础加以确定。如果投资方具备以下两项基本要素，则投资方能够控制被投资方：The scope of consolidated financial statements shall be determined on the basis of control.If investor has following two fundamental factors,investor can control the investee:（1）因涉入被投资方而享有可变回报享有可变回报；Enjoying variable return through involving with investee;（2）拥有对被投资方的权力权力，并且有能力运用对被投资方的权力影响其回报金额影响其回报金额。Having the power to control investee,and having the ability of applying the power of controlling investee to affect the return amount.在判断投资方是否能够控制被投资方时，应考虑所有的事实和情况考虑所有的事实和情况，当且仅当当且仅当投资方具备上述两要素时，才能表明投资方能够控制被投资方。When the investor makes judgment of whether controlling investee,shall consider all facts and situations,when and only when the investor meets the two factors mentioned above at the same time,the investor can control the investee.如果事实和情况表明上述控制两要素中的一个或多个发生变化一个或多个发生变化，则投资方要重新判断其是否控制被投资方。If the fact and circumstance indicate that one or more factors stated above changed,the investor should rejudge that whether he controls investee.如果母公司是投资性主体投资性主体，且不存在为其投资活动提供相关服务的子公司为其投资活动提供相关服务的子公司，则不应编制合并财务报表，除上述情况外，母公司均应当编制合并财务报表。If parent company is the investment principal part and there is no subsidiary to provide related service to its investment activities,consolidated financial statements should not be prepared.考点二：编制合并财务报表的前期准备工作 考点二：编制合并财务报表的前期准备工作 Preparations of Preparing Consolidated Financial Statements 合并财务报表应当以母公司和其子公司的财务报表母公司和其子公司的财务报表为基础，根据其他有关资料，由母公司编制母公司编制。The consolidated financial statement shall be prepared by the parent based on the financial statements of the parent and its subsidiaries,using other related information and after adjusting the long-term equity investments in subsidiaries using the equity method.（1）统一统一母子公司的会计政策会计政策 Unify the accounting policies of parent company and subsidiary 母公司应当统一子公司所采用的会计政策，使子公司采用的会计政策与母公司保持一致与母公司保持一致。旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题十六 合并财务报表2022 年注册会计师会计英语 专题十六 合并财务报表 第 3 页 The parent company should unify the accounting policies that the subsidiary adopts,which makes that the accounting policies adopted by subsidiary are consistent with that of parent company.子公司所采用的会计政策与母公司不一致的不一致的，应当按照母公司的会计政策对子公司财务报表进行必要的调整调整；或者要求子公司按照母公司的会计政策另行编报财务报表。If the accounting policies adopted by subsidiary are different from that of parent company,the financial statements of subsidiary should be necessarily adjusted according to the accounting policies of parent company;or the subsidiary is required to prepare additional financial statements according to the accounting policies of parent company.（2）统一统一母子公司的资产负债表日及会计期间资产负债表日及会计期间 Unify balance sheet date and accounting period of parent company and subsidiary 母公司应当统一子公司的资产负债表日及会计期间，使子公司的资产负债表日及会计期间与母公司保持一致。The parent company should unify the balance sheet date and accounting period of subsidiary in order to make the balance sheet date and accounting period of subsidiary to be consistent with that of parent company.子公司的会计期间与母公司不一致的不一致的，应当按照母公司的会计期间对子公司财务报表进行调整调整；或者要求子公司按照母公司的会计期间另行编报财务报表。If the accounting period of subsidiary company is different from that of parent company,the financial statements of subsidiary should be adjusted according to the accounting period of parent company;or the subsidiary company is required to prepare additional financial statements according to the accounting period of parent company.（3）对子公司以外币表示的外币表示的财务报表进行折算折算 Convert the financial statements which are expressed by foreign currency by subsidiary （4）收集编制合并财务报表的相关资料 Collect related materials of preparing consolidated financial statements 考点三：合并财务报表的编制程序 考点三：合并财务报表的编制程序 Procedures of Preparation of Consolidated Financial Statements （1）设置合并工作底稿。在合并工作底稿中，对母公司和纳入合并范围的子公司的个别财务报表各项目的数据进行汇总、调整和抵销汇总、调整和抵销处理，最终计算得出合并财务报表各项目的合并数。Set up consolidation work sheet.In the consolidation work sheet,aggregate,adjust and eliminate the data of each item of financial statements of parent company and the subsidiary which is included in the consolidation scope,calculate and get the consolidated data of each item of consolidated financial statements.（2）将母公司和其应纳入合并范围的子公司个别财务报表的数据过入合并工作底稿过入合并工作底稿。Post the data of separate financial statements of parent company and its subsidiaries which shall be included into consolidation scope into consolidation work sheet.旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题十六 合并财务报表2022 年注册会计师会计英语 专题十六 合并财务报表 第 4 页 将母公司和纳入合并范围的子公司的个别资产负债表、个别利润表及个别所有者权益变动表各项目的数据过入合并工作底稿，并在合并工作底稿中对母公司和子公司个别财务报表各项目的数据进行加总计算得出个别资产负债表、个别利润表及个别所有者权益变动表各项目合计数额。Post the data of each item of separate balance sheets,separate income statements and separate statements of changes in equity of parent company and the subsidiary which is included in consolidation scope into consolidation work sheet and aggregate the data of each item of separate financial statements of parent company and subsidiary in consolidation work sheet to get the total amount of each item of separate balance sheets,separate income statements and separate statements of changes in equity.（3）编制调整分录和抵销分录。Prepare the adjusting entries and offsetting entries.（4）计算合并财务报表各项目的合并金额。Calculate consolidation amount of each item of consolidated financial statements.（5）填列合并财务报表。Fill in consolidated financial statements.考点四：内部存货交易的抵销考点四：内部存货交易的抵销 Offsetting of Internal Inventory Transactions 1.内部商品购销当期 Internal purchase and sale of goods in current period （1）抵销期末存货中包含的未实现内部销售损益未实现内部销售损益 Offsetting of the unrealized internal sales profit and loss included in the closing inventory 借：营业收入（内部销售企业的售价）贷：营业成本（倒挤）存货（期末内部购入存货的成本销售企业的毛利率）Dr：Operating income（selling price paid to the internal selling enterprise）Cr：Operating costs（inverse approach）Inventory（cost of inventory purchased internally at the end of the periodgross profit rate of the selling enterprise）（2）抵销存货跌价准备（抵销差额内部销售的毛利）Offsetting of the provision for inventory impairment（balance after offsettinggross profit of the internal sale）借：存货存货跌价准备（内部购入方计提数企业集团应提数）贷：资产减值损失 Dr：Inventoryprovision for inventory impairment（amount of provision made by the internal purchaseramount of reserve to be made by the enterprise group）Cr：Asset impairment loss （3）递延所得税的确认 Recognition of the deferred tax 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题十六 合并财务报表2022 年注册会计师会计英语 专题十六 合并财务报表 第 5 页 借：递延所得税资产 贷：所得税费用 或：借：所得税费用 贷：递延所得税负债 Dr：Deferred tax assets Cr：Income tax expenses or：Dr：Income tax expenses Cr：Deferred tax liability 2.连续编制合并财务报表 Continuous preparation of the consolidated financial statements （1）抵销期初抵销期初结存的内部购入存货价值中包含的未实现内部销售损益 Offsetting of the unrealized internal sales profit and loss included in the beginning balance of the value of the inventory purchased internally 借：年初未分配利润 贷：营业成本 Dr：Undistributed profits at the beginning of the year Cr：Operating costs （2）抵销本期发生的内部存货销售收入和内部销售成本 Offsetting of the internal inventory sales revenue against the internal sales cost incurred in the current period 借：营业收入（本期销售企业内部销售收入的金额）贷：营业成本 Dr：Operating income（amount of internal sales revenue of the selling enterprise in the current period）Cr：Operating costs （3）抵销期末结存的内部购入存货价值中包含的未实现内部销售损益 Offsetting of the unrealized internal sales profit and loss included in the ending balance of the value of the inventory purchased internally 借：营业成本 贷：存货 Dr：Operating costs Cr：Inventory （4）抵销根据内部购入存货计提的存货跌价准备 Offsetting of the provision for inventory impairment made according to the inventory purchased internally 抵销上期内部购入存货多提多提的存货跌价准备 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题十六 合并财务报表2022 年注册会计师会计英语 专题十六 合并财务报表 第 6 页 Offsetting of the excess write-off amount of the provision for inventory impairment made for the inventory purchased internally in the current period 借：存货存货跌价准备（前期多提数）贷：年初未分配利润 Dr：Inventoryprovision for inventory impairment（excess provision in the previous period）Cr：Undistributed profits at the beginning of the year 抵销本期内部购入存货多提的存货跌价准备 Offsetting of the excess provision for inventory impairment made for the inventory purchased internally in the current period 借：存货存货跌价准备（当期多提数）贷：资产减值损失 Dr：Inventoryprovision for inventory impairment（excess provision in the current period）Cr：Asset impairment loss 抵销本期内部购入存货多冲销的存货跌价准备 Offsetting of the excess write-off amount of the provision for inventory impairment made for the inventory purchased internally in the current period 借：资产减值损失（期末结存存货多转回的跌价准备）营业成本（本期已销存货多转销的跌价准备）贷：存货存货跌价准备（当期多冲销数）Dr：Asset impairment loss（excess reversed amount of the provision for inventory impairment made for the ending balance of inventory）Operating costs（excess write-off amount of the provision for inventory impairment made for the inventory sold in the current period）Cr：Inventoryprovision for inventory impairment（excess write-off amount in the current period）（5）递延所得税的抵销 Offsetting of the deferred tax 确认上期末内部购入存货产生的递延所得税 Recognize the deferred tax incurred by purchasing inventory internally at the end of last period 借：递延所得税资产 贷：年初未分配利润 Dr：Deferred tax assets Cr：Undistributed profits at the beginning of the year 本期末计算的应确认或抵销的递延所得税 Deferred tax that should be recognized or offset which calculated at the end of current period 借：递延所得税资产 贷：所得税费用（或相反分录）旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题十六 合并财务报表2022 年注册会计师会计英语 专题十六 合并财务报表 第 7 页 Dr：Deferred tax assets Cr:Income tax expenses Or an entry to the contrary 3.逆流交易的合并处理 Consolidation treatment for up-stream transaction 如果母子公司之间发生逆流交易逆流交易，即子公司向母公司出售资产，则所发生的未实现内部交易损益，应当按照母公司对该子公司的分配比例分配比例在“归属于母公司所有者的净利润”和“少数股东损益”之间分配抵销。If there is up-stream transaction between parent and subsidiary companies,i.e.subsidiary company sells assets to parent company,then the incurred unrealized internal transaction profit or loss should be allocated and offset between“net profit attributable to owners of parent company”and“minority interest income”according to the allocation proportion of parent company to subsidiary.如母子公司内部存货逆流交易抵销分录：借：营业收入 贷：营业成本 存货 借：少数股东权益 贷：少数股东损益 For example,the offsetting entry of up-stream internal inventory transaction between parent and subsidiary company:Debit：Operating revenue Credit:Operating cost Inventory Debit:Minority interest Credit：Minority interest income 考点五：长期股权投资与所有者权益的抵销考点五：长期股权投资与所有者权益的抵销 Offsetting of Long-term Equity Investment against Owners Equity 1.在合并报表中，要将对子公司的投资按照权益法调整按照权益法调整，然后将调整后的长期股权投资与子公司的所有者权益项目抵销 In the consolidated financial statements，the investment in the subsidiary company should be adjusted by equity method，and then the adjusted long-term equity investment and the owners equity of the subsidiary company should be offset against each other.分录为：借：实收资本/股本 资本公积 其他综合收益 盈余公积 未分配利润 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题十六 合并财务报表2022 年注册会计师会计英语 专题十六 合并财务报表 第 8 页 商誉 贷：长期股权投资 少数股东权益 营业外收入（负商誉）The relevant entry is as follows：Dr：Paid-in capital/capital stock Capital reserve Other comprehensive income Surplus reserve Undistributed profits Goodwill Cr：Long-term equity investment Minority interest Non-operating income（negative goodwill）【提示】（1）商誉和负商誉只在非同一控制非同一控制下企业合并中出现，在同一控制下企业合并中不会产生新的商誉，但是如果被合并方在被合并以前是最终控制方通过非同一控制下的企业合并所控制的，则抵销分录中还应包含相关的商誉金额。Tips（1）Goodwill and negative goodwill only appear in business combinations not under the same control,new goodwill will not appear in business combination under the same control,but if the controlled party is controlled by the final controlling party through business combination not under the same control before combination,then the offsetting entries should also include the relevant amount of goodwill.（2）若属于同一控制下企业合并，则应以合并方的资本公积为限以合并方的资本公积为限，将被合并方在合并前实现的留存收益中归属于合并方的部分自“资本公积”转入“盈余公积”和“未分配利润”。If a business combination is under the same control，the combining partys attributable share of the retained earnings realized by the combined party before the combination should be transferred from the“capital reserve”to the“surplus reserve”and the“undistributed profits”，and the amount shall be limited to that equivalent to the capital reserve of the combining party.2.在合并报表中，要将母公司因子公司确认的投资收益投资收益与子公司的利润分配利润分配项目抵销。In the consolidated financial statements，the parent companys investment income recognized from the subsidiary company should be offset against the profit distribution items of the subsidiary company.借：投资收益 少数股东损益 年初未分配利润 贷：提取盈余公积 向股东分配利润 年末未分配利润 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题十六 合并财务报表2022 年注册会计师会计英语 专题十六 合并财务报表 第 9 页 Dr：Investment income Minority interest Undistributed profits at the beginning of the year Cr：Exacted surplus reserve Distributed profits to shareholders Undistributed profits at the end of year 考点六：购买子公司少数股权的处理 考点六：购买子公司少数股权的处理 Treatment of Acquisition of Non-controlling Interest in a Subsidiary Company （一）从母公司个别财务报表个别财务报表角度，其自子公司少数股东处新取得的长期股权投资应当按照企业会计准则第 2 号长期股权投资第四条的规定确定其入账价值。From the perspective of individual financial statements of parent company,the book value of long-term investment which is acquired from non-controlling shareholders should be recognized according to Article 4 in“Enterprise Accounting Standards No.2Long-term investment”.（二）在合并财务报表中，子公司的资产、负债应以购买日（或合并日）购买日（或合并日）开始持续计算的金额反映。In the consolidated financial statements,the amounts of assets and liabilities of a subsidiary company continuously calculated since the acquisition date（or combination date）should be stated.购买子公司少数股权的交易日，母公司新取得的长期股权投资与按照新增持股比例新增持股比例计算应享有子公司自购买日（或合并日）开始持续计算的可辨认净资产份额持续计算的可辨认净资产份额之间的差额，应当调整调整合并财务报表中的资本公积资本公积（资本溢价或股本溢价），On the transaction date of purchasing non-controlling interest in a subsidiary company,the difference between the parent companys new long-term equity investment and the attributable share of the subsidiary company s identifiable net assets continuously calculated since the acquisition date（or combination date）according to the new addition